Filing Form 2290 in November 2026

Understanding Your November 2026 Form 2290 Deadline

If you're operating a heavy highway vehicle with a taxable gross weight of 55,000 pounds or more, understanding your Form 2290 obligations is crucial. For those with a tax year beginning July 1st and ending June 30th, the annual filing deadline is typically August 31st. However, if you place a taxable vehicle into service after July, your filing deadline changes. For vehicles first used in November 2026, you have until the end of December 2026 to file Form 2290 and pay the Heavy Vehicle Use Tax (HVUT). This guide provides essential information to ensure you meet your obligations and avoid penalties.

Who Needs to File in November 2026?

While the primary Form 2290 filing deadline is in August, several scenarios require you to file in November 2026. The most common is placing a new taxable vehicle in service during October 2026. Remember, the tax is based on the vehicle's taxable gross weight. This includes the unloaded weight of the truck or tractor, plus the unloaded weight of any trailers it typically pulls, and the maximum load typically carried. If this combined weight is 55,000 pounds or more, HVUT applies.

Another situation requiring a November filing arises from exceeding the mileage use limit. If you initially suspended the tax because you expected to drive the vehicle 5,000 miles or less (7,500 for agricultural vehicles) during the tax year, but you exceeded that mileage limit in October 2026, the vehicle becomes taxable, and you must file Form 2290 by the end of November 2026. The tax is prorated based on the remaining months in the tax year.

What You Need to File Form 2290

Before you start the filing process, gather the necessary information. This includes:

• Employer Identification Number (EIN): Your business's tax identification number. Ensure it's active and matches IRS records. You cannot use your Social Security number.
• Vehicle Identification Number (VIN): The unique identification number for each taxable vehicle.
• Taxable Gross Weight of each Vehicle: Accurately calculate the taxable gross weight, including the truck/tractor, trailer(s), and maximum load.
• Address: Your business's official address.
• Payment Method: Be prepared to pay the HVUT electronically via EFTPS (Electronic Federal Tax Payment System), credit card, or check/money order (though EFTPS is strongly recommended).

How to File Form 2290

You can file Form 2290 either electronically (e-file) or by mail. E-filing is generally faster, more secure, and provides immediate confirmation of receipt. The IRS strongly encourages e-filing. You can e-file through an IRS-approved software provider or through a tax professional. To file by mail, download Form 2290 from the IRS website (irs.gov), complete it accurately, and mail it along with your payment to the address specified in the instructions.

Penalties for Late Filing and Payment

Failing to file Form 2290 and pay the HVUT on time can result in significant penalties. The penalty for late filing is 4.5% of the total tax due, assessed on a monthly basis, up to a maximum of 22.5% of the tax. The penalty for late payment is 0.5% of the unpaid tax for each month or part of a month that the tax remains unpaid, up to a maximum of 25% of the unpaid tax. Interest charges also apply to late payments. Avoiding these penalties requires timely filing and accurate payment.

Using Schedule 1

Schedule 1 of Form 2290 is a crucial document that serves as proof of payment. When you file Form 2290, you receive a stamped Schedule 1, either electronically or by mail. This document is required for vehicle registration in most states. Keep Schedule 1 in a safe place as it will be needed when registering your vehicle(s). Double-check that the VINs listed on Schedule 1 are accurate and match the VINs of your vehicles.